The third quarter of 2025 exemplified the U.S. economy's macro resilience, as equities notched broad-based gains amid a softening yet stable growth backdrop, Federal Reserve easing, and persistent inflation moderation. The S&P 500 rose 7.8% in July through September, extending its year-to-date advance to roughly 14% as of October 3—a solid performance driven by cyclical rotation and AI-fueled productivity narratives, even as policy uncertainties mounted.

A retirement plan generates large amounts of documentation that you, as Plan Sponsor, are responsible for organizing and maintaining. Various records must be retained for the life of the plan, including all Plan Documents, details on benefit eligibility, details on benefits paid, and a history of each employee’s salary and hours-worked.

Maximizing your 401(k) contribution is a great way to save for retirement, lower your tax impact, and more. The IRS recently announced updated 401(k) contribution limits for 2025.

In a recent study, 70% of the 800 plan sponsors polled did not recognize themselves as plan fiduciaries. It is critical that plan sponsors understand that they are indeed fiduciaries and that they further understand the responsibilities associated with this in today’s 401(k) environment.  

There have been a number of high profile court cases in recent years concerning the payment of death benefits from qualified 401(k) plans. Often the circumstances leading to these cases could have been avoided if Plan Sponsors were a bit more diligent in procuring and maintaining current versions of Participant Beneficiary Designation Forms.